https://www.taxtmi.com/caselaws?id=338728 The Tribunal set aside the impugned order, reinstated the claim for refund, and emphasized the need for responsible tax administration. The decision clarified that the limitation under section 11B should be enforced with reference to the date of the order granting relief, rather than the date of payment, to ensure fairness and equity in refund processes arising from appellate resolutions. en-us Wed, 14 Sep 2016 00:00:00 +0530 Thu, 09 Feb 2017 23:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338728 The Tribunal set aside the impugned order, reinstated the claim for refund, and emphasized the need for responsible tax administration. The decision clarified that the limitation under section 11B should be enforced with reference to the date of the order granting relief, rather than the date of payment, to ensure fairness and equity in refund processes arising from appellate resolutions. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338728